Cases - HMRC v UK Storage (SW) Ltd

Record details

Name

HMRC v UK Storage (SW) Ltd

Date

[2012]

Citation

UKUT 359 (TCC)

Legislation

Value Added Tax Act 1994

Keywords

Construction – VAT – Leasing or letting of immovable property

Summary

Self storage units that rested on the ground under their own weight were held not to be ‘immovable property’.